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Accounting valuation models under international financial reporting standards: evidence from some European listed companies
Kouki, Ahmed - In: International Journal of Managerial and Financial Accounting 7 (2015) 1, pp. 82-101
The aim of this paper is to examine the value relevance of accounting information following the voluntarily IFRS … adoption in the pre-IFRS period (from 2000 to 2004). Moreover, this paper compares the relevance of the two accounting … Belgium). The results suggest that the value relevance of accounting information in firms that voluntarily adopt IFRS …
Persistent link: https://www.econbiz.de/10011207779
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Fair-Value-Bilanzierung in der Finanzkrise : Reaktionen wichtiger Regulierer
Ballwieser, Wolfgang - In: Rechnungslegung und Unternehmensführung in turbulenten …, (pp. 1-16). 2009
Persistent link: https://www.econbiz.de/10003939042
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Die Konsequenzen einer zeitwertorientierten Bilanzierung nach IFRS für die Einleger und die Geschäftspolitik deutscher Banken
Bigus, Jochen; Grein, Philipp - In: Börsen, Banken und Kapitalmärkte : Festschrift für …, (pp. 439-470). 2006
Persistent link: https://www.econbiz.de/10003563991
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Fair Value Accounting : Zweckmäßigkeitsanalyse und konzeptioneller Rahmen
Blaufus, Kay - 2005 - 1. Aufl.
Persistent link: https://www.econbiz.de/10002795414
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Forderungsbilanzierung von Kreditinstituten : kritische Analyse von HGB-, US GAAP-, IAS-Vorschriften und "fair value model"
Sittmann-Haury, Caroline - 2003 - 1. Aufl.
Persistent link: https://www.econbiz.de/10001738496
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Decision processes in German mutual fund companies: evidence from a telephone survey
Drachter, Kerstin; Kempf, Alexander; Wagner, Michael - In: International Journal of Managerial Finance 3 (2007) January, pp. 49-69
Purpose – The performance of actively managed mutual funds is largely dependent upon the investment decisions of the fund managers. The purpose of this study is to examine the decision processes in German fund companies and their impact on fund performance. Design/methodology/approach – The...
Persistent link: https://www.econbiz.de/10005081167
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Decision processes in German mutual fund companies: evidence from a telephone survey
Drachter, Kerstin; Kempf, Alexander; Wagner, Michael - In: International Journal of Managerial Finance 3 (2007) 1, pp. 49-69
Purpose – The performance of actively managed mutual funds is largely dependent upon the investment decisions of the fund managers. The purpose of this study is to examine the decision processes in German fund companies and their impact on fund performance. Design/methodology/approach – The...
Persistent link: https://www.econbiz.de/10014785256
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Comparing the research-practice gap in management accounting : a view from professional accounting bodies in Australia and Germany
Tucker, Basil P.; Schaltegger, Stefan - In: Accounting, auditing & accountability journal 29 (2016) 3, pp. 362-400
Persistent link: https://www.econbiz.de/10011447675
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Big data in SMEs : findings of an empirical study
Britzelmaier, Bernd; Graue, Carolin; Sterk, Matthias - In: Global business & economics review 22 (2020) 1/2, pp. 115-134
Persistent link: https://www.econbiz.de/10012167895
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Comparing the value revelance of R&D reporting in Germany: standard and selection effects
Ramb, Fred; Reitzig, Markus - 2005
, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by …
Persistent link: https://www.econbiz.de/10010295781